Law: Customs Act, 1969

Section: 196,196(5)

Law: Customs Rules, 2001

Section: 303,304

Customs Act (IV of 1969)--- ----S. 196---Reference application---Factual controversy---Scope---Petitioner failed to satisfy the department that the items imported (paper) under DTRE regime were consumed for manufacturing purposes only---Plea of petitioner was that stocks were available but due verification was not carried out by the department---Validity---Precise allegation against petitioner, in the show-cause notice, was that he illegally sold different imported papers acquired under DTRE scheme and reference was made to physical verification/stock taking at factory premises---High Court while exercising jurisdiction under section 196, Customs Act, 1969 could not dwell into fact finding exercise---No question of law arose out of the order of Appellate Tribunal---Reference application, being without any merit, was dismissed. THIS ORDER PASSED BY: ASIM HAFEEZ, JUSTICE---.--- This order shall also decide Reference Application No.244992 of 2018 which was filed seeking rectification of order dated 03.04.2018, impugned through instant reference application, which rectification application was dismissed vide order dated 28.09.2018. The applicant has impugned judgment dated 03.04.2018 passed by Customs Appellate Tribunal, Lahore ("Appellate Tribunal") whereby the appeal filed by the applicant was dismissed upholding the order-in-original dated 03.10.2016. 2. The precise issue involved is the failure of applicant to satisfy department that the items imported, under DTRE regime, were consumed for manufacturing purposes only. It is pertinent to mention that respondent claimed to be an indirect exporter in terms of DTRE regime, who was obliged to consume the imported raw material for manufacturing purposes only. 3. Various questions of law were proposed, statedly arising out of the order of Appellate Tribunal, for our opinion, however, the applicant emphasized following question of law:-- i) Whether the learned Appellate Tribunal has erred in law by passing an order based on misapplication of law, as the exports made by the applicant under the DTRE scheme have never been objected. No provision under the Act or the Rules made thereunder including Rules 303 and 304 of the…

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